REQUEST FOR CERTIFICATION FOR ACCESSABLE HOME TAX CREDIT SECTION 1: Taxpayer and Property Identification

Transcription

1 REQUEST FOR CERTIFICATION FOR ACCESSABLE HOME TAX CREDIT SECTION 1: Taxpayer and Property Identification Name: Last 4 digits of SSN: XXX-XX- Mailing Address: *Physical Address: City: State: Zip: Daytime Phone: Alternative Phone: Address: *Physical Address is the specific location of the residence where the accessibility modifications were made. SECTION 2: This Request for Certification must be accompanied by the following documentation: Detailed description of the modifications made Copy of itemized invoice(s) from the contractor who completed the work Copy of home construction contract, if applicable Copy of itemized invoice(s) of materials used to complete the work if completed by taxpayer Evidence of payment (must include documentation of amount of payment, payment date, and payee) Photographs of residence prior to modifications, if available Photographs of work completed SECTION 3: Please check modifications made. Changes to flooring to mitigate tripping hazards Adjustments to exterior site walking surfaces including any necessary grading Widening of existing doorways for ease of access Moving control items such as light switches to within reach ranges Creation of accessible parking space(s) Installation of: Access ramps Lifts Roll-in showers Work counters in kitchen within lines of sight or reach ranges Accessible door hardware Grab bars at plumbing fixtures Transfer seats in showers Front-controlled cooking appliances Bathroom mirrors/medicine cabinets within lines of sight or reach ranges Storage shelving and closet rods to within reach ranges Accessible toilet, bathroom sink, or kitchen sink Tub seats Alarm devises or doorbells for the hearing or visually impaired Page 1 of 5 Rev

2 Other modifications reasonably necessary to make the residence accessible to an individual with a disability or physical hardship who resides or will reside in the residence. Describe below: SECTION 4: Taxpayer s Certification and Representations I certify that the modifications listed above were performed at my legal residence for the intended purpose of improving the accessibility of my residence for an individual with a disability or physical hardship who resides or will reside in the residence. I have performed the above work and certify that all modifications were performed in accordance with local building codes. The work is suitable for such individual and is generally consistent with American National Standards Institute ( ANSI ) ICC A standards. I understand that the work may be inspected by MaineHousing to verify compliance with legal requirements. Taxpayer Signature: Date: Taxpayer Printed Name: SECTION 5: For Work Completed by a Contractor Contractor s Certification and Representation I have performed the above work and certify that all modifications were performed in accordance with local building codes. Contractor Name: Contractor Signature: Date: Signatory s Title if Contractor is an Entity: Date Request Received: Reviewer: Date Certificate Sent: Inspection (Y/N): Inspected by: MAINEHOUSING USE ONLY Date Request Reviewed: Date Credit Approved: Date of Inspection: Date Inspection Filed: Page 2 of 5 Rev

3 PROGRAM GUIDELINES AND APPLICATION INSTRUCTIONS Purpose: The AccessAble Home Tax Credit is a Maine income tax credit available to individuals who earn $55,000 or less annually for expenses paid for modifications to their residence to make the residence accessible for a person with a physical disability or a physical hardship who lives or will live at the residence. Eligible Applicants: The AccessAble Home Tax Credit is available to taxpayers who have a federal adjusted gross income that does not exceed $55,000 annually. A taxpayer is eligible for the lesser of $9,000 or the applicable percentage of the taxpayer s qualified expenditures. The applicable percentage is determined on a sliding scale that ranges from 50% to 100% based on income. The taxpayer must submit the Request for Certification for AccessAble Home Tax Credit to MaineHousing to receive a certification of qualified expenditures from MaineHousing. Qualified Expenditures: Modifications must make the home more accessible for a person with a physical disability or a physical hardship who lives or will live at the residence. A therapeutic swimming pool, for example, would not qualify. A contractor or homeowner may perform work in addition to the work that makes the home more accessible, but payment for that additional work is not a qualified expenditure. Payment for the following types of modifications may be qualified expenditures: Changes to flooring to mitigate tripping hazards; Moving control items such as light switches to within reach ranges; Adjustments to exterior site walking surfaces including any necessary grading; Creation of an accessible parking space; Widening of existing doorways for ease of access; Installation of: access ramps; accessible door hardware; storage shelving and closet rods to within reach ranges; accessible toilet, bathroom sink, or kitchen sink; bathroom mirrors or medicine cabinets within lines of sight or reach ranges; grab bars at plumbing fixtures; roll-in showers; transfer seats in showers; tub seats; work counters in kitchens within lines of sight or reach ranges; front-controlled cooking appliances; alarm devices or doorbells for the hearing or visually impaired; or lifts; or Other modifications reasonably necessary to make the residence accessible to an individual with a disability or physical hardship who resides or will reside in the residence. Page 3 of 5 Rev

4 Taxpayers must demonstrate that the work meets the following standards: Suitability for the individual with a disability or physical hardship who resides or will reside in the residence; General consistency with American National Standards Institute (ANSI) ICC A standards; and Compliance with applicable building codes. MaineHousing shall have the right to inspect the work upon reasonable notice. MaineHousing may inspect sites both randomly and as it deems warranted. The credit claimed on your tax return will be limited to the qualified expenditures paid during the tax year. If qualified expenditures are paid in more than one tax year, the taxpayer must file a Request for Certification for AccessAble Home Tax Credit for each year. Application Process: The taxpayers who file on a calendar year basis must request certification from MaineHousing by March 1 st of the year following the calendar year in which the expenditures were paid. In order to ensure ample time to process requests for tax credits, The Request for Certification for AccessAble Home Tax Credits must be submitted to MaineHousing no less than 45 days prior to the tax filing is due. The Request form must be completed, signed and dated and accompanied by the following documentation as listed in Section 2 of the Request for Certification for AccessAble Home Tax Credit. A detailed description of the modifications that were made; A copy of the itemized invoice from the contractor who completed the work or a copy of an itemized invoice of materials used to complete the work if completed by the taxpayer (labor costs may not include work completed by the taxpayer); A copy of the construction contract, if applicable; Evidence of payment (must include documentation of amount of payment, payment date, and payee); Photographs of the work completed; and Photographs prior to the work completed, if available; Send completed Request for Certification for AccessAble Home Tax Credit and accompanying documentation to: Maine State Housing Authority Attn: Department of Energy and Housing Services 353 Water Street Augusta, ME If you have Questions about the AccessAble Home Tax Credit Program call or Maine Relay 711 or visit MaineHousing s website at Within 30 days of receipt of the Request for Certification for AccessAble Home Tax Credit and accompanying documentation, MaineHousing will review the submission to determine the amount of qualified expenditures. Page 4 of 5 Rev

5 If expenditures are deemed qualified, MaineHousing will issue a Certification for AccessAble Home Tax Credit to the taxpayer. The taxpayer must submit the Certification for AccessAble Home Tax Credit to Maine Revenue Services with the taxpayer s tax return. The taxpayer may be eligible for a tax credit in an amount equal to the lesser of $9,000 or the applicable percentage of qualified expenditures based on the taxpayer s federal adjusted gross income as follows: Federal Adjusted Gross Income Applicable Percentage Up to $25, % Over $25,000 but not over $30,000 90% Over $30,000 but not over $35,000 80% Over $35,000 but not over $40,000 70% Over $40,000 but not over $45,000 60% Over $45,000 but not over $55,000 50% The credit must be taken in the taxable year in which the qualified expenditures were made. Any unused portion of the credit may be carried forward to the following year or years for a period not to exceed 4 years from the identified Credit Tax Year. Allowable tax credits under this program begin with expenditures made on or after January 1, Appeal Process: In the event that MaineHousing determines that all or any portion of the expenditures are ineligible, the taxpayer may appeal the determination to MaineHousing s Director within 21 days of the date of the Notice from MaineHousing. The appeal must be in writing. The taxpayer may submit additional information not previously provided to MaineHousing with the appeal if the taxpayer believes the information is relevant to MaineHousing s determination. MaineHousing s Director will respond within 21 days with a written decision on the appeal. A decision by MaineHousing s Director pursuant to this appeal process constitutes final agency action. Page 5 of 5 Rev